Décisions des juridictions administ. depuis leur création

The ETL is considered as participation in the sense of article 166 LIR, Grand-Ducal decree dated 21 December 2001 and § 60 BewG.We agreed that we can consider the above-described tax treatments to be fully in line with the interpretation of the Luxembourg tax law by Office VI (as of today), if we do not receive within 6 weeks a letter from your side

The ETL is considered as participation in the sense of article 166 LIR, Grand-Ducal decree dated 21 December 2001 and § 60 BewG.We agreed that we can consider the above-described tax treatments to be fully in line with the interpretation of the Luxembourg tax law by Office VI (as of today), if we do not receive within 6 weeks a letter from your side

Vu l’article 1er de la loi modifiée du 19 décembre 2020 portant adaptation temporaire de certaines modalités procédurales en matière civile et commerciale1 ;Considérant que la réclamante fait grief au bureau d’imposition d’avoir admis dans son chef des distributions cachées de bénéfices au sens de l’article 164, alinéa 3 de la loi concernant l’impôt sur le